【作者】 梁淑明；

【导师】 张根保；

【作者基本信息】 重庆大学 ， 机械制造及其自动化， 2006， 硕士

【摘要】 当前,世界经济正在走向一体化,质量已成为决定企业在国际市场竞争中能否成功的一项重要条件。许多企业只关心质量的技术性指标,而忽视了质量的经济性。质量成本是质量经济性的综合体现。开展质量成本管理能够很好地将质量管理活动与企业的经济效益密切联系起来。加强质量成本管理成为企业保持或增强竞争能力的战略武器,也是我国加入WTO后应重点考虑的问题之一。全球性市场竞争要求企业不断提高产品质量、降低成本、缩短交货期,可见成本的降低对提高企业的经济效益和社会效益具有非常重要的意义。质量成本是产品成本的一部分,越来越多的企业认识到开展质量成本管理的必要性和紧迫性,随着企业信息化的飞速发展,企业对建立一个适合自己企业特色的质量成本管理系统的要求也随之而来。然而,现行的质量成本管理还存在着很多问题:质量成本核算失实、失效;质量成本分析方法和思路不当;质量成本数据采集、核算、分析、控制等过程中缺乏有效手段的支持;质量成本管理系统与其他信息系统的不融合。针对这些问题,本文对制造企业的质量成本管理进行了比较深入的研究,对制造企业建立具有本企业特色的质量成本管理系统进行了探讨。首先,论文对传统质量成本管理模式下企业在质量成本数据采集、核算、分析和控制等方面存在的问题进行了深入的分析,结合现代制造企业的实际需求,提出了建立具有制造企业特色的质量成本管理系统的思路。接下来,针对现代制造企业在开展质量成本管理中涉及到的关键技术进行了深入的研究,包括质量成本数据采集方法、适合制造业的质量成本科目设置、质量成本核算体系的建立、质量成本分析方法和质量成本控制等五个方面。然后,通过对系统功能需求、性能需求和信息需求的分析,结合现代制造企业的特点,建立起了质量成本管理系统的总体结构和总体功能结构,并对系统中的各个子功能模块及其子功能模块间的信息交流进行了详细描述。本文首次得出了单位产品质量成本与企业质量水平(即西格玛能力)之间的定量关系模型。最后,论文论述了系统的开发过程,包括开发模式的选择、开发和应用环境的配置、软件系统的开发方法、应用示例和系统安全机制的实现等内容。更多还原

【Abstract】 Nowadays, the world economy is becoming integral, quality has become one important factor that determines an enterprise whether successful or not in international market compete. Many enterprises just concern about quality’s technical index, but ignore its economical efficiency. Quality cost is the comprehensive externalization of quality’s economical efficiency. Developing quality cost management can connect quality management activities with enterprise’s economic benefits intimately. Strengthening quality cost management becomes not only a strategic weapon that maintain or enhance an enterprise’s compete ability, but also a well-considered question after entering the WTO. Global marketing competition requires enterprises to increase products quality, decrease cost and shorten delivery date continuously, so it’s easy to see that the cost reduction has very important meaning to raise enterprises’economical and social benefits. Quality cost is part of products cost, more and more enterprises have realized the necessity and urgency of developing quality cost management. Along with the flying development of enterprise information wave, how to establish an adaptive and characteristic quality cost management system becomes a new subject.However, there are many problems in current quality cost management. Quality cost calculation is inconsistent with the facts; the wrong methods and thought in quality cost analysis; lack of effective tool support during the process of quality cost data collection, calculation, analysis and control; the fusion problems between quality cost management system and other information systems. Aiming at these problems, the thesis does research on manufacturing enterprises’quality cost management specially, and discuss how to establish a quality cost management system that has enterprise characteristic.Firstly, based on the deep analysis of problems existing in traditional quality cost management mode (including quality cost data collection, calculation, analysis and control) and connect with the practical demand in modern manufacturing enterprises, the thesis bring forward the idea of establishing the quality cost management that has enterprise characteristics.Secondly, the thesis does special research on the key technologies in the process of developing quality cost management in modern manufacturing enterprises, including four aspects: quality cost data collection methods, quality cost items setting for更多还原